To provide audit professionals with guidance on understanding the key concepts of audit sampling, conducting audit sampling for both tests of controls and details, and evaluating audit sampling results to ensure effective and efficient audit testing.
DurationProgramme Objective
To provide audit professionals with guidance on understanding the key concepts of audit sampling, conducting audit sampling for both tests of controls and details, and evaluating audit sampling results to ensure effective and efficient audit testing.
Programme Outline
Discuss the objective and purpose of audit sampling
Identify the key concepts and risks associated with audit sampling
Understand the strengths and weaknesses of statistical and non-statistical (i.e., judgmental) sampling including the appropriate application of statistical and non-statistical sampling
Learn how to conduct attribute sampling for tests of controls
Learn how to conduct monetary unit sampling for tests of details
Learn how to conduct non-statistical sampling for tests of controls and details
Learn how to analyze sampling results and determine appropriate follow-up audit response
Intended For
An Intermediate level programme intended for both Practising and Non-Practising Accountants and Auditors. Those who are keen to understand more about Audit Sampling are encouraged to attend.
The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore. ISCA’s vision is to be a world-class accountancy body of trusted professionals, contributing towards an innovative and sustainable economy.
There are over 33,000 ISCA members making their stride in businesses across industries in Singapore and around the world.
Established in 1963, ISCA is an advocate of the interests of the profession. Complementing its global mindset with Asian insights, ISCA leverages its regional expertise, knowledge, and networks with diverse stakeholders to contribute towards the advancement of the accountancy profession.
ISCA is the Designated Entity to confer the Chartered Accountant of Singapore - CA (Singapore) - designation.
ISCA is a member of Chartered Accountants Worldwide, a global family that brings together the members of leading institutes to create a community of over 1.8 million Chartered Accountants and students in more than 190 countries.
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